INFO ARTHA

UJI KAUSALITAS GRANGER ANTARA EKSPOR DAN IMPOR INDONESIA: ANALISIS DENGAN MODEL VAR

Himawan Yusuf — 2026-01-29

World leaders need to carefully consider the appropriate actions to address Trump's tariffs by understanding the causal relationship between exports and imports in their countries. Import restrictions can backfire if they ultimately impact exports. Domestic consumers and producers will suffer double losses. This study investigates the causal relationship between Indonesia’s exports and imports to provide evidence for trade policy. Quarterly data from 2015 to the second quarter of 2025 are analyzed using a Vector Autoregression (VAR) framework and Granger causality tests, covering global trade and three major partners: China, the United States, and Japan. The results of this study indicate that globally, Indonesia's exports and imports are interdependent, although this does not apply to all countries, such as Japan. This difference occurs due to the differences in the characteristics of the two countries' export and import commodities. The government is advised to be cautious in responding to trade war tariffs, as import restrictions through tariffs can reduce import volume and subsequently impact exports. The novelty of this study is the use of the most recent data, from 2015 to the second quarter of 2025, and testing not only global data but also data from three major trading partners.

SISTEM PEMBAYARAN LELANG PEMERINTAH BERBASIS BLOCKCHAIN: PELUANG DAN TANTANGAN DI INDONESIA

Doni Triono — 2026-01-29

This study explores the opportunities and challenges of applying blockchain in government auction payment systems in Indonesia. The current banking-based mechanism faces several issues, including delayed confirmations, administrative fees, and limited real-time transparency. A descriptive qualitative approach with an exploratory nature was employed. Primary data were collected through interviews with Bank Indonesia, Bappebti, the Directorate General of State Assets (DJKN), and Indodax, while secondary data were obtained from academic literature, regulations, and official reports. Thematic analysis was used to identify potentials, challenges, and to formulate a conceptual blockchain-based model. The findings indicate that blockchain can enhance efficiency, security, and transparency through smart contracts. The proposed model integrates blockchain with the rupiah-based national payment system via a consortium of state institutions, ensuring fiscal accountability and regulatory compliance.

PSYCHOLOGICAL AND INSTITUTIONAL DETERMINANTS OF ZAKAT PAYMENT INTENTION IN A SHARIA-BASED GOVERNANCE CONTEXT: EVIDENCE FROM LANGSA CITY, INDONESIA

Muhammad Ihsan — 2025-11-20

This study examines the factors influencing the intention to pay zakat through Baitul Mal Langsa City, focusing on attitude, subjective norms, perceived behavioral control, accountability, and institutionalization perception. Grounded in stakeholder theory, the theory of planned behavior (TPB), and institutionalization theory, data were collected through an online questionnaire using a convenience sampling method, yielding 97 respondents who had previously paid zakat through Baitul Mal Langsa City. The data were analyzed using the PLSSEM method. The results show that attitude, perceived behavioral control, and institutionalization perception significantly and positively affect muzaki’s intention to pay zakat through Baitul Mal Langsa City, whereas subjective norms and accountability have no significant impact. These findings highlight the importance of institutional perception in strengthening zakat compliance, especially in regions where zakat payment is regulated by law. The study’s implications suggest that Baitul Mal Langsa City should develop effective socialization strategies, improving accessibility to zakat services, and clarifying controversial aspects of the regional zakat regulation.

CAN VILLAGE FUNDS STRENGTHEN ECONOMIC GROWTH IN INDONESIA?

Deni Herdiyana — 2025-11-21

This research aims to determine the influence of village funds on economic growth in Indonesia, with General Allocation Funds (DAU), Special Physical Allocation Funds (DAK Fisik), Profit Sharing Funds (DBH), Village Fund Allocations (ADD), Social Protection Spending as control variables. This research was conducted using quantitative methods through panel data regression in order to analyze the data. The research found that Village Funds as the main independent variable have a very significant positive influence on the dependent variable, namely economic growth (GRDP). This study suggests that Village Fund transfers should continue, because these funds play an important role in encouraging economic growth in Indonesia.

Keywords: village funds, economic growth, DAU, DAK Physics, DBH, Social Protection Spending

DINAMIKA SPASIO-TEMPORAL KEMISKINAN DI PULAU JAWA 2020-2023: PENDEKATAN GEOGRAPHICALLY AND TEMPORALLY WEIGHTED REGRESSION

Ni Luh Putu Ari Susiawati — 2025-11-21

The inability of individuals or households to adequately meet their basic needs remains an important issue in Indonesia's development, especially on Java Island, which is the economic hub but has the highest number of poor people. This study aims to analyze the spatial and temporal dynamics of poverty levels on Java Island during the period 2020–2023 using the Geographically and Temporally Weighted Regression (GTWR) approach. The variables analyzed include RLS, GRDP, TPT, UMK, and Population Density. The results show that the GTWR model with an adaptive exponential kernel performs best (R² = 79.51%) compared to OLS (R² = 61.4%). Average Years of Schooling (RLS) is the most dominant factor in reducing poverty, both individually and in combination with GRDP.

Ketidakmampuan individu atau rumah tangga dalam memenuhi kebutuhan dasar secara layak masih menjadi isu penting dalam pembangunan di Indonesia, termasuk di Pulau Jawa yang merupakan pusat ekonomi namun memiliki jumlah penduduk miskin tertinggi. Penelitian ini bertujuan untuk menganalisis dinamika spasial dan temporal tingkat kemiskinan di Pulau Jawa selama periode 2020–2023 menggunakan pendekatan Geographically and Temporally Weighted Regression (GTWR). Variabel yang dianalisis meliputi Rata-Rata Lama Sekolah (RLS), Produk Domestik Regional Bruto (PDRB), Tingkat Pengangguran Terbuka (TPT), Upah Minimum Kabupaten/Kota (UMK), dan Kepadatan Penduduk. Hasil menunjukkan model GTWR dengan kernel adaptive exponential memiliki kinerja terbaik (R² = 79,51%) dibanding OLS (R² = 61,4%). Rata-Rata Lama Sekolah (RLS) menjadi faktor paling dominan dalam menurunkan kemiskinan, baik secara tunggal maupun dalam kombinasi dengan PDRB.

KEPATUHAN PAJAK DALAM PERSPEKTIF EKONOMI PERILAKU: PENGARUH ALTRUISME DAN STATUS MELALUI EKSPERIMEN LABORATORIUM

Joko Sustiyo — 2025-11-21

Tax compliance remains a crucial issue for developing countries, partly because tax revenue ratios are still far behind the global average in Indonesia. While economic factors affecting tax compliance have been widely studied, the influence of non-economic factors, particularly altruism and status, has been rarely explored in the Indonesian context. This study examines the influence of altruism and its status on tax compliance behaviour using a laboratory experiment involving 42 participants, including tax officials, non-tax civil servants, and students. The experiment was designed in five stages that simulated real financial decision-making and applied self-assessment and random audit mechanisms. Altruism was operationalised through voluntary donation opportunities, while status was categorised based on professional background. Data analysis used two-way ANOVA and binary logistic regression to assess the influence and interaction of independent variables on tax compliance. The results showed that both altruism and status significantly influenced tax compliance. Interestingly, individuals with altruistic tendencies are less likely to comply with tax obligations, suggesting a possible substitution effect between voluntary giving and tax obligations. Tax employees also demonstrated higher compliance levels than non-tax employees and students. No significant interaction between altruism and status was found. The results emphasise the important role of behavioural factors in formulating tax policies. This study also contributes to the limited literature on experimental tax compliance in Indonesia and provides empirical evidence to support tax policies.

ANALISIS KOMPARATIF TINGKAT KAPITALISASI TANAH ANTARA WILAYAH UTARA DAN SELATAN SUNGAI KAPUAS STUDI KASUS KOTA PONTIANAK

Deny Ariyanto — 2025-11-27

This study aims to analyze the level of land capitalization between the North and South Kapuas River areas, a case study in Pontianak City. The differences in these areas are influenced by geographical, historical, economic, and spatial planning policy factors. From the land lease assessment data in the West Kalimantan Regional Office of the DJKN, the land lease assessment process often uses the Market Approach, while the Income Approach with the direct capitalization method is rarely used. The capitalization rate is the expected rate of return that shows how much a property generates income, which is related to the value of the property. The research method used is quantitative research with data collection through interviews and property broker listings. It is expected that the results of the study can be used by Appraisers to measure land lease values using the direct capitalization method. This study aims to provide an overview for Appraisers if there are limitations in comparative land lease data, as well as how big the difference is in the land capitalization rate in Pontianak City, between the North and South Kapuas River areas.